Title: THE EFFECT OF APPLICATION OF ACCOUNTING INFORMATION
SYSTEMS AND COMPETENCY OF EMPLOYEES ON THE QUALITY OF
FINANCIAL STATEMENTS (SURVEY IN THE TANGERANG DISTRICT
Endraria Lecturer at the Faculty of Economics and Business, University of Muhammadiyah
Tangerang, Cikokol Tangerang City Pioneer Independence Road I Banten Province Indonesia
MLA 8 Endraria. "THE EFFECT OF APPLICATION OF ACCOUNTING INFORMATION SYSTEMS AND COMPETENCY OF EMPLOYEES ON THE QUALITY OF FINANCIAL STATEMENTS (SURVEY IN THE TANGERANG DISTRICT GOVERNMENT, BANTEN)." Int. j. of Social Science and Economic Research, vol. 4, no. 5, May 2019, pp. 3930-3945, ijsser.org/more2019.php?id=300. Accessed May 2019.
APA Endraria. (2019, May). THE EFFECT OF APPLICATION OF ACCOUNTING INFORMATION SYSTEMS AND COMPETENCY OF EMPLOYEES ON THE QUALITY OF FINANCIAL STATEMENTS (SURVEY IN THE TANGERANG DISTRICT GOVERNMENT, BANTEN). Int. j. of Social Science and Economic Research, 4(5), 3930-3945. Retrieved from ijsser.org/more2019.php?id=300
Chicago Endraria. "THE EFFECT OF APPLICATION OF ACCOUNTING INFORMATION SYSTEMS AND COMPETENCY OF EMPLOYEES ON THE QUALITY OF FINANCIAL STATEMENTS (SURVEY IN THE TANGERANG DISTRICT GOVERNMENT, BANTEN)." Int. j. of Social Science and Economic Research 4, no. 5 (May 2019), 3930-3945. Accessed May, 2019. ijsser.org/more2019.php?id=300.
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Abstract: The aim of this quantitative research is to determine the effect of the application of accounting
information systems and employee competencies on the quality of financial statements. This
research was carried out in the district government office in all regions in Banten province by
taking a sample of 62 respondents who were all employees in the district government offices in
the Banten region. The data in this study were obtained from the results of filling out the
questionnaire. The data is then analyzed both descriptively and quantitatively. Descriptive
analysis was carried out by looking at the average values in each question while the quantitative
analysis was performed using multiple linear regression analysis techniques with the help of the
SPSS program. Based on the results of the research data analysis, the results obtained that the
variable implementation of accounting information systems and employee competencies partially
have a significant effect on the quality of financial statements. This shows that the better the
application of SIA, the better the quality of financial statements, the higher the competency of
employees, the higher the quality of financial statements, and vice versa. In addition to partially
influencing, the results of the analysis also show that the application of SIA and employee
competency together have a significant effect on the quality of the report, the amount of
contribution given by both of these variables to financial reporting quality is 50.6% .
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